of December 12, 2012 No. 273
About application of method of addition (method 5) in case of determination of customs value of goods
According to Item 3 of article 1 of the Agreement on determination of customs value of the goods moved through customs border of the Customs union of January 25, 2008 the Board of the Eurasian economic commission solved:
1. Approve the enclosed Rules of application of method of addition (method 5) in case of determination of customs value of goods.
2. This Decision becomes effective after 30 calendar days from the date of its official publication.
Chairman
V. B. Khristenko
Approved by the Decision of Board of the Eurasian economic commission of December 12, 2012 No. 273
1. These rules are used in case of application of method of addition (method 5), stipulated in Clause 9 Agreements on determination of customs value of the goods moved through customs border of the Customs union of January 25, 2008 (further - the Agreement).
2. These rules are developed on the basis of provisions of the Agreement, Agreement on application of article VII of the General Agreement on Tariffs and Trade of 1994, including Explanatory notes to it, and also materials of Technical committee on customs valuation of World Customs Organization for the purpose of ensuring uniform application of method 5.
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